Direct sellers: Rv3-1/14-1-1995E-PDF
"The information in this memorandum does not replace the law found in the Excise Tax Act and its Regulations. It is provided for your reference. This section describes the Goods and Services Tax (GST) alternate collection method for direct sellers who distribute their exclusive products to purchasers through independent sales contractors rather than through retail establishments"--p. .
|Series Title||GST/HST memoranda series|
|Publication Type||Series - View Master Record|
|Other Language Editions||[French]|
|Electronic Document|| |
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|Note||Issued also in French under title: Démarcheurs. Caption title. Chapter 14.1 of the GST/HST memoranda series.|
|Number of Pages||21 p.|
|Subject Terms||Goods and services tax, Harmonized sales tax|
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